SAC Code List, Download SAC Code for GST in Excel, PDF Format

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SAC Code List, Download SAC Code for GST in Excel, PDF Format

SAC Code List, Download SAC Code for GST in Excel, PDF Format. SAC Code means Services Accounting Code. SAC code is used to classify services unlike goods which follows HSN code. For each type of service provided, there is an unified code for recognition, measurement and taxation. However, in the current service tax regime, SAC codes are already defined for each type of service provided.

SAC’s are provided by the Service Tax Department and is expected to be continued for GST. Accounting Codes for services – in invoice level details

Possible Mistakes and Issues in Place of supply of Services 

  • Mandatory for those services for which Place of Supply Rules are dependent on nature of services
  • Mandatory for exports & imports.

Service Accounting Code to be prefixed with ‘s’ for differentiating from HSN Code

Classification of Services has been divided into 5 Sections

  • Section 5 : Construction Services
  • Section 6 : Distributive Trade Services ; Accomodation, Food Beverage Service; Transport Services; Gas & Electricity Distribution Services
  • Section 7: Financial and related services; real estate services; and rental and leasing services
  • Section 8 : Business and Production Services
  • Section 9 : Community, Social & Personal Services and other miscellaneous services

Proposed New Scheme of Classification of Services

Heading SAC Code (Tariff) Service Description
Section 5 : Construction Services   
Heading No.9954 Construction services
Group 99541 Construction services of buildings
  995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings
  995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
  995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
  995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
  995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings
  995416 Construction Services of other buildings n.e.c
  995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
Group 99542 General construction services of civil engineering works
  995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
  995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
  995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
  995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works
  995425 General construction services of mines and industrial plants
  995426 General Construction services of Power Plants and its related infrastructure
  995427 General construction services of outdoor sport and recreation facilities
  995428 General construction services of other civil engineering works n.e.c.
  995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Group 99543 Site preparation services
  995431 Demolition services
  995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
  995433 Excavating and earthmoving services
  995434 Water well drilling services and septic system installation services
  995435 Other site preparation services n.e.c
  995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
 
Group 99544 Assembly and erection of prefabricated constructions
  995441 Installation, assembly and erection services of prefabricated buildings
  995442 Installation, assembly and erection services of other prefabricated structures and constructions
  995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
  995444 Other assembly and erection services n.e.c.
  995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99545 Special trade construction services
  995451 Pile driving and foundation services
  995452 Building framing & Roof Framing services
  995453 Roofing and waterproofing services
  995454 Concrete services
  995455 Structural steel erection services
  995456 Masonry services
  995457 Scaffolding services
  995458 Other special trade construction services n.e.c.
  995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99546 Installation services
  995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
  995462 Water plumbing and drain laying services
  995463 Heating, ventilation and air conditioning equipment installation services
  995464 Gas fitting installation services
  995465 Insulation services
  995466 Lift and escalator installation services
  995468 Other installation services n.e.c.
  995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
 
Group 99547 Building completion and finishing services
  995471 Glazing services
  995472 Plastering services
  995473 Painting services
  995474 Floor and wall tiling services
  995475 Other floor laying, wall covering and wall papering services
  995476 Joinery and carpentry services
  995477 Fencing and railing services
  995478 Other building completion and finishing services n.e.c.
  995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

Reverse Levy on Supplies from Unregistered Persons under GST

Section 7: Financial and related services; real estate services; and rental and leasing services

Heading  SAC Code Description
Heading No. 9971 Financial and related services
Group 99711 Financial services (except investment banking, insurance services and pension services)
  997111 Central banking services
  997112 Deposit services
  997113 Credit-granting services including stand-by commitment, guarantees & securities
  997114 Financial leasing services
  997119 Other financial services (except investment banking, insurance services and pension services)
Group 99712 Investment banking services
  997120 Investment banking services
Group 99713 Insurance and pension services (excluding reinsurance services)
  997131 pension services
  997132 Life insurance services  (excluding reinsurance services)
  997133 Accident and health insurance services
  997134 Motor vehicle insurance services
  997135 Marine, aviation, and other transport insurance services
  997136 Freight insurance services & Travel insurance services
  997137 Other property insurance services
  997139 Other non-life insurance services (excluding reinsurance services)
Group 99714 Reinsurance services
  997141 Life reinsurance services
  997142 Accident and health reinsurance services
  997143 Motor vehicle reinsurance services
  997144 Marine, aviation and other transport reinsurance ser
  997145 services
  997146 Freight reinsurance services
  997147 Other property reinsurance services
  997149 Other non-life reinsurance services
Group 99715 Services auxiliary to financial services (other than to insurance and pensions)
  997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
  997152 Brokerage and related securities and commodities services including commodity exchange services
  997153 Portfolio management services except pension funds
  997154 Trust and custody services
  997155 Services related to the administration of financial markets
  997156 Financial consultancy services
  997157 Foreign exchange services
  997158 Financial transactions processing and clearing house services
  997159 Other services auxiliary to financial services
Group 99716 Services auxillary to insurance and pensions
  997161 Insurance brokerage and agency services
  997162 Insurance claims adjustment services
  997163 Actuarial services
  997164 Pension fund management services
  997169 Other services auxiliary to insurance and pensions
Group 99717 Services of holding financial assets
  997171 Services of holding equity of subsidiary companies
  997172 Services of holding securities and other assets of trusts and funds and similar financial entities
Heading No.9972 Real estate services
Group 99721 Real estate services involving owned or leased property
  997211 Rental or leasing services involving own or leased residential property
  997212 Rental or leasing services involving own or leased non-residential property
  997213 Trade services of buildings
  997214 Trade services of time-share properties
  997215 Trade services of vacant and subdivided land
Group 99722 Real estate services on a fee/commission basis or contract basis
  997221 Property management services on a fee/commission basis or contract basis
  997222 Building sales on a fee/commission basis or contract basis
  997223 Land sales on a fee/commission basis or contract basis
  997224 Real estate appraisal services on a fee/commission basis or contract basis
Heading no.9973 Leasing or rental services with or without operator
Group 99731 Leasing or rental services concerning machinery and equipment with or without operator
  997311 Leasing or rental services concerning transport equipments including containers, with or without operator
  997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator
  997313 Leasing or rental services concerning construction machinery and equipment with or without operator
  997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
  997315 Leasing or rental services concerning computers with or without operators
  997316 Leasing or rental services concerning telecommunications equipment with or without operator
  997319 Leasing or rental services concerning other machinery and equipments with or without operator
Group 99732 Leasing or rental services concerning other goods
  997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
  997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
  997323 Leasing or rental services concerning furniture and other household appliances
  997324 Leasing or rental services concerning pleasure and leisure equipment.
  997325 Leasing or rental services concerning household linen.
  997326 Leasing or rental services concerning textiles, clothing and footwear.
  997327 Leasing or rental services concerning do-it-yourself machinery and equipment
  997329 Leasing or rental services concerning other goods
Group 99733 Licensing services for the right to use intellectual property and similar products
  997331 Licensing services for the right to use computer software and databases.
  997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
  997333 Licensing services for the right to reproduce original art works
  997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
  997335 Licensing services for the right to use R&D products
  997336 Licensing services for the right to use trademarks and franchises
  997337 Licensing services for the right to use minerals including its exploration and evaluation
  997338 Licensing services for right to use other natural resources including telecommunication spectrum
  997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c

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